MUHASEBE TEORISI VE YENI KAVRAMSAL ÇERÇEVEYE GÖRE VARLIK, BORÇ VE ÖZKAYNAK KAVRAMLARININ TANIMI VE SUNUMU: ÜLKELERARASI KARŞILAŞT

Muhasebe teorisinin temel çerçevesini oluşturan önemli konulardan biri finansal tablo unsurlarıdır.Varlık, borç, özkaynak, gelir ve gider olarak bilinen finansal tablo unsurları, finansal tablolarda, işlemlerinve diğer olayların finansal etkilerinin ekonomik karakterleri dikkate alınarak sınıflandırılmakta veraporlanmaktadır. Bu unsurların tanımı, tahakkuku ve ölçümüne ilişkin yaklaşım farklılıkları, finansaltablolarda raporlanan tutarların değişiklik göstermesine neden olmaktadır. Bu çalışmada, muhasebeninteorik çerçevesi kapsamında, varlık, borç ve özkaynak kavramlarının tanımları tartışılmıştır. Ayrıca,2018 yılında Uluslararası Muhasebe Standartları Kurulu (IASB) tarafından yayınlanan yeni KavramsalÇerçevede söz konusu kavramların tanımında yapılan değişiklikler de ele alınmış ve bu değişiklikleringerekçeleri açıklanmıştır. Diğer taraftan, varlık, borç ve özkaynak kalemlerinin finansal durumtablosundaki sunumuna yönelik olarak Türkiye ve diğer ülkelerdeki uygulamalar karşılaştırmalı birşekilde ele alınarak incelenmiştir.

THE DEFINITION AND PRESENTATION OF ASSET, LIABILITY AND EQUITY CONCEPTS WITHIN THE ACCOUNTING THEORY AND THE NEW CONCEPTUAL FRAMEWORK: A CROSS COUNTRY COMPARATIVE

The elements of financial statements play an important role within the basic framework of accounting theory. Assets, liabilities, equity, income and expenses known as the elements of financial statements are classified and reported according to their economic characteristics. Differences existing in the definition, recognition and measurement approaches of those elements cause the amounts reported in the financial statements to vary. In this study, the concepts of asset, liability and equity are discussed according to the theoretical framework of accounting. Also, the new definitions of those concepts in the new Conceptual Framework for Financial Reporting (published March, 2018) accompanied with their basis for conclusions are explained. Besides, the presentation of asset, liability and equity in the statement of financial position in Turkey and other countries are be examined in a comparative way.

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